TERMIUM Plus®

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TAUX IMPOSITION SUPERIEUR [3 records]

Record 1 2011-11-09

English

Subject field(s)
  • Taxation
CONT

The Plan increases the amount of income Canadians can receive tax-free to at least $8,000 and the income amounts where middle and upper tax rates begin to apply to at least $35,000 and $70,000 respectively.

French

Domaine(s)
  • Fiscalité
CONT

Le Plan prévoit une hausse du montant de revenu que les Canadiens touchent en franchise d’impôt, qui s’établira à au moins 8 000 $. Les seuils de revenu au-delà desquels les taux d’imposition intermédiaire et supérieur s’appliquent seront augmentés, passant respectivement à au moins 35 000 $ et 70 000 $.

Spanish

Save record 1

Record 2 2007-11-01

English

Subject field(s)
  • Taxation
DEF

Proportional rate that is applied to the taxable base to obtain the amount of tax contribution. In a system of progressive taxes the tax rate grows with the taxable base.

CONT

Tax rates can be applied in a number of ways, but they are usually expressed either as a percentage or as a fixed amount. If expressed as percentage, tax rates can be progressive, flat or, in rare cases, degressive. Whichever type of tax rate is taken, tax rates are applied on the taxable base which, of course, differs depending on the nature of the tax concerned.

PHR

Higher, lower, middle, top, upper tax rate.

French

Domaine(s)
  • Fiscalité
DEF

Taux fixé par une loi fiscale pour le prélèvement d’un impôt sur les bénéfices des sociétés ou sur le revenu des particuliers.

OBS

Il peut s’agir d’un taux uniforme ou d’un taux appartenant à un barème progressif. Lorsqu’il s’agit d’une taxe plutôt que d’un impôt, on parlera du taux de taxation.

PHR

Taux d’imposition inférieur, intermédiaire, moyen, supérieur.

Spanish

Campo(s) temático(s)
  • Sistema tributario
DEF

Tasa porcentual que se aplica a la base imponible para obtener la cuota tributaria.

OBS

tipo impositivo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

PHR

aumentar, disminuir los tipos impositivos.

Save record 2

Record 3 2000-02-28

English

Subject field(s)
  • Taxation
CONT

The Plan increases the amount of income Canadians can receive tax-free to at least $8,000 and the income amounts where middle and upper tax rates begin to apply to at least $35,000 and $70,000 respectively.

French

Domaine(s)
  • Fiscalité
CONT

Les seuils de revenu au-delà desquels les taux d’imposition intermédiaire et supérieur s’appliquent seront augmentés, passant respectivement à au moins 35 000 $ et 70 000 $.

Spanish

Save record 3

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